I-3 - Taxation Act

Section 752.0.10.0.5 Disposition versions

2024-05-07

752.0.10.0.5. An individual who provides eligible volunteer firefighting services in a taxation year may deduct, from the individual’s tax otherwise payable for the year under this Part, an amount equal to the product obtained by multiplying $5,000 by the percentage specified in paragraph a of section 750 that is applicable for the year if

(a)  the individual performs in the year not less than 200 hours of service each of which is an hour of

i.  eligible volunteer firefighting service for a fire safety service, or

ii.  eligible search and rescue volunteer service for an eligible search and rescue organization, within the meaning assigned to those expressions by section 752.0.10.0.6; and

(b)  the individual files with the Minister, at the request of and in the manner determined by the Minister, a written certificate from the fire chief or an authorized representative of each fire safety service to which the individual provided eligible volunteer firefighting services in the year, attesting to the number of hours of such services performed in the year by the individual for that fire safety service and, if applicable, the certificate referred to in paragraph b of section 752.0.10.0.7 in respect of the eligible search and rescue volunteer services performed by the individual in the year.

2012, c. 8, s. 113; 2015, c. 24, s. 99; 2024, c. 11, s. 76.

2015-10-26

752.0.10.0.5. An individual who provides eligible volunteer firefighting services in a taxation year may deduct, from the individual’s tax otherwise payable for the year under this Part, an amount equal to the product obtained by multiplying $3,000 by the percentage specified in paragraph a of section 750 that is applicable for the year if

(a)  the individual performs in the year not less than 200 hours of service each of which is an hour of

i.  eligible volunteer firefighting service for a fire safety service, or

ii.  eligible search and rescue volunteer service for an eligible search and rescue organization, within the meaning assigned to those expressions by section 752.0.10.0.6; and

(b)  the individual files with the Minister, at the request of and in the manner determined by the Minister, a written certificate from the fire chief or an authorized representative of each fire safety service to which the individual provided eligible volunteer firefighting services in the year, attesting to the number of hours of such services performed in the year by the individual for that fire safety service and, if applicable, the certificate referred to in paragraph b of section 752.0.10.0.7 in respect of the eligible search and rescue volunteer services performed by the individual in the year.

2012, c. 8, s. 113; 2015, c. 24, s. 99.

2012-05-09

752.0.10.0.5. An individual may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, an amount equal to the product obtained by multiplying $3,000 by the percentage specified in paragraph a of section 750 that is applicable for the year if

(a)  the individual performs not less than 200 hours of eligible volunteer firefighting services in the year for one or more fire safety services; and

(b)  the individual files with the Minister, at the request of and in the manner determined by the Minister, a written certificate from the fire chief or an authorized representative of each fire safety service to which the individual provided eligible volunteer firefighting services in the year, attesting to the number of hours of such services performed in the year by the individual for that fire safety service.

2012, c. 8, s. 113.